Kentucky LLC Annual Report: Due Date, Fee and Late Penalty

Kentucky LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are Kentucky's, read from its statutes and the pages of the Kentucky Secretary of State; the statutes are cited in the text.

How Kentucky's annual report works

Kentucky's annual report is one of the simplest in the country. It is filed with the Secretary of State through FastTrack between January 1 and June 30 each year, with no login: you search the LLC, confirm what is on record, and pay. The state fee is $15.

The report confirms the principal office address and the registered agent and office, and shows the managers or members already on record. Kentucky does not change the registered agent through the report; a change of agent is its own filing.

There is no late fee (KRS 14A.2-060 sets only the $15 fee). Kentucky's consequence for a missed report is the dissolution process, which the Secretary of State starts once June 30 has passed.

Who files it and what the form asks

Every Kentucky LLC on the state's active record owes the annual report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the Kentucky-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Changing the registered agent is best treated as a separate filing in Kentucky: the annual report confirms the agent on record, and the state's statement of change names the new one. Owners who switch agents usually file the change first so the report shows the right agent. We can make the switch for you, and the Kentucky registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the Kentucky annual report is due

Kentucky uses one date for every LLC: June 30, every year. The state starts accepting the report on January 1, so the filing window runs from then to the due date, and filing in the first weeks of it is the simplest way never to meet the penalty.

There is no grace period: the day after the due date the report is late. Kentucky keeps accepting that year's report through December 31 of the report year; after that the consequences below take over.

Your first annual report

The first annual report is due June 30 of the year after the LLC was formed: formed any time in 2026, first report by June 30, 2027. Nothing is owed in the formation year itself.

The state fee and the late penalty

The state fee is $15 a year. It is set by Kentucky and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

Kentucky charges no late fee. That does not make the deadline soft: the state's response to a missed report is the status change and dissolution process described next, not a fee, and a reinstatement costs more than the report ever did.

If you missed the Kentucky annual report

Not filing by June 30 is grounds for administrative dissolution; the Secretary of State mails a notice, and the LLC is dissolved if it does not file within 60 days of that notice. Reinstatement is a $100 state penalty plus $15 for each delinquent report, together with a letter of good standing from the Department of Revenue, so a single missed report costs $115 in state fees to cure.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the Kentucky annual report

The filing itself takes minutes once the details are to hand; most of the time lost on an annual report is spent hunting for them. Have ready:

• The LLC's Kentucky file or entity number, as it appears on the articles or on the Kentucky Secretary of State business search; no account is needed on the state's portal.
• The registered agent's current name and Kentucky street address; if the agent has changed, file the change first.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the Kentucky form asks for (above), spelled as the state has them.
• A card for the $15 state fee.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How Kentucky compares with its neighbors

Kentucky's annual report is due June 30, with a state fee of $15. Next door:

• Illinois: an annual report due the first day of the anniversary month ($75 state fee, $100 late penalty).
• Indiana: a business entity report due the last day of the anniversary month, every second year ($32 state fee, no late fee).
• Ohio: no LLC annual report at all.
• West Virginia: an annual report due June 30 ($25 state fee, $50 late penalty).
• Virginia: an annual registration fee due the last day of the anniversary month ($50 state fee, $25 late penalty).
• Tennessee: an annual report due the first day of the fourth month after the fiscal year end (April 1 for a calendar year) (fee varies, no late fee).
• Missouri: no LLC annual report at all.

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.